EFTA01119567Set 9
2009-06-1050p26,600w
literature has been the "conversion" of management
fees into carried interest. See Gregg D. Polsky, Private Equity• Management Fee
Conversions. 122 TAX NOTES 743 (2009).
714
Electronic copy available ... other concerns such as the embedded
time value issues. See. e.g., Ethan Yale & Gregg D. Polsky. Reforming the Taxation of
Deferred Compensation. 85 N.C. L. REV. 571 (2007): Daniel
https://www.justice.gov/epstein/files/DataSet%209/EFTA01119567.pdf